During which phase of the internal audit are follow-up actions typically conducted?

Follow-up actions are typically conducted after writing the audit report because this phase is focused on addressing any findings or non-conformities identified during the audit process. Once the audit report is compiled and presented, it outlines the results of the audit, including any recommendations for improvement and areas requiring corrective actions.

This stage allows time for management and relevant stakeholders to review the findings, understand the implications, and develop a plan to implement the recommended changes. Following up ensures that the organization is not only aware of the issues but is also actively working towards resolving them, thereby enhancing the effectiveness of the internal audit process as a continual improvement mechanism.

In contrast, during the audit planning phase, the scope and approach are established, and no follow-up actions take place since the audit has not yet been conducted. The main audit phase involves actually performing the audit and gathering evidence, so follow-up activities are not undertaken at this point either. Checklist creation is focused on organizing the audit process and the criteria to be assessed and does not involve responding to audit findings.